M/S.Braintech It Solutions Private Limited vs. Union Of INDIA
Held
The High Court set aside the impugned order and directed the 4th respondent to reconsider the petitioner's ITC claim for 2018-19. This reconsideration must be in terms of the Court's previous judgment in *M. Trade Links*, which validated GSTR 3B filings up to November 30th of the relevant year for claiming ITC.
Facts
The petitioner was denied input tax credit (ITC) for the year 2018-19 due to delayed filing of GSTR 3B returns, resulting in an order issued under Section 73 of the Act.
Key Issues
Whether input tax credit can be denied solely on the ground of belated filing of GSTR 3B returns, considering the constitutional validity of Section 16(4) of the CGST/SGST Act.
Sections Cited
Section 16(4), Section 73, Section 73(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 24TH DAY OF JULY 2024 / 2ND SRAVANA, 1946 WP(C) NO. 26213 OF 2024 PETITIONER/S: M/S.BRAINTECH IT SOLUTIONS PRIVATE LIMITED, GROUND FLOOR, BRAINTECH HUB, POLY JUNCTION, ALAGAPPANAGAR, AMBALLUR, NENMENIKKARA, THRISSUR, REPRESENTED BY ITS MANAGING DIRECTOR, PRAVEEN PAUL VARGHESE, PIN - 680302 BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY SECRETARY, TO GOVERNMENT MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 2 STATE OF KERALA , REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND C. E. DEPARTMENT,CENTRAL TAX AND CENTRAL EXCISE, C R BUILDING, I.S.PRESS ROAD, COCHIN, PIN - 682018 4 SUPERINTENTDENT, CENTRAL GST DEPARTMENT, CENTRAL TAX AND CENTRAL EXCISE, CHALAKKUDY DIVISION, I FLOOR, MAJESTIC SQUARE, NEAR HEAD POST OFFICE, CHALAKKUDY, PIN - 680307 OTHER PRESENT: SRI. GIRISH KUMAR V (SR SC), SRI. T C KRISHNA (DSGI IN CHARGE) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
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